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Housing for Seniors
… September 2022. About the Programs The New York City (NYC or City) Department of Housing Preservation and … the strength and diversity of its many neighborhoods. The NYC Housing Development Corporation (HDC) is the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… The purpose of our audit was to determine whether the District implemented the recommendations in our prior audit … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… Determine whether the Ticonderoga Joint Town/Village Fire District (District) Board of Fire Commissioners (Board) … 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … Ensure an annual independent audit of the District’s accounting records is performed and filed within 180 days of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Capital Asset Management
… Services is adequately overseeing selected State agencies and related entities to ensure that they have proper … mission of delivering a broad scope of critical services for State agencies, the Office of General Services (Office) … information in accordance with generally accepted accounting principles. SFS AM is used by State and agency …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s … and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 … not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andCredit Cards – Travel and Conference Expense Management
… Your local government or school district may authorize designated employees to use a credit … the name of the local government or school district to pay for certain travel and conference expenses. This can be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District is located in the Town of East Hampton in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged School District is located in Fulton County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… has generated an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State … portfolio of public and private equities, fixed income, real estate and alternative instruments and has consistently been …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundTown of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … reconcile control accounts with billing records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s … bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetState Contract and Payment Actions in December
… Office of the State Comptroller approved 1,471 contracts for state agencies and public authorities valued at $8.6 … Program (NYSHIP) including $1.9 billion with Capital District Physician’s Health Plan Inc., $1.4 billion with … Education Department $3.3 billion in general aid to 501 school districts. $2 billion in excess cost aid to 654 school …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberOpinion 98-10
… -- Pre-emption (funding town highway functions) -- Streets and Highways (funding town highway functions) MUNICIPAL … a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … public grounds of a village constitute a separate highway district under the exclusive control and supervision of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Comptroller DiNapoli Releases Municipal Audits
… Alabama , Caledonia Fire Department , Caledonia Joint Fire District , Cayuga County Community College , Dutchess County … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town supervisor did not maintain complete and accurate accounting records for all town funds or ensure that bank …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Buffalo City School District - Charter School Tuition Billing (2019M-122)
… complete report - pdf] Audit Objective Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
greene; school district; leave
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-central-school-district-2022-158.pdfDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… This year-over-year increase is primarily due to large estate tax collections received through the first six months, as well as continued strength in real property transfer tax collections. All Funds receipts … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-year